- 1
- For the purposes of this Convention, unless the context otherwise requires:
-
- a)the terms "applicant State" and "requested State" mean respectively any Party applying for administrative assistance in tax matters and any Party requested to provide such assistance;
- b)the term "tax" means any tax or security contribution to which the Convention applies pursuant to Article 2;
- c)the term "tax claim" means any amount of tax, as well as interest thereon, related administrative fines and costs incidental to recovery, which are owed and not yet paid;
- d)the term "competent authority" means the persons and authorities listed in Annex B;
- e)the term "nationals", in relation to a Party, means:
- i.all individuals possessing the nationality of that Party, and
- ii.all legal persons, partnerships, associations and other entities deriving their status as such from the laws in force in that Party.
- 2
- As regards the application of the Convention by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Party concerning the taxes covered by the Convention.
- 3
- The Parties shall notify one of the Depositaries of any change to be made to Annexes B and C. Such change shall take effect on the first day of the month following the expiration of a period of three months after the date of receipt of such notification by the Depositary in question.
